# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七条 (Supplementary Provisions, Article 7)（繰越控除限度額等及び繰越外国所得税額等に関する経過措置） — address `suppl-3632-362/art-7` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-7 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七条（繰越控除限度額等及び繰越外国所得税額等に関する経過措置） — Transitional Measures Concerning the Maximum Carry-Over Credit, etc. and the Carried-Over Amounts of Foreign Income Tax, etc. caption: machine translation, not official suppl-3632-362/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-7 **第一項** 居住者の昭和六十四年から昭和六十八年までの各年分の所得税の額からの控除に係る新所得税法施行令第二百二十四条第一項及び第二百二十五条第一項の規定の適用については、これらの規定中「前三年」とあるのは、「前五年」とする。ただし、昭和六十八年分の所得税の額からの控除に係るこれらの規定の適用については、昭和六十四年分の新所得税法施行令第二百二十四条第一項の国税の控除余裕額又は地方税の控除余裕額及び新所得税法施行令第二百二十五条第一項の控除限度超過額はないものとする。 suppl-3632-362/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-7/par-1 With regard to the application of Article 224, paragraph (1) and Article 225, paragraph (1) of the New Order for Enforcement of the Income Tax Act to the deduction from the amount of income tax of a Resident for each of tax years 1989 through 1993, the phrase "the preceding three years" in these provisions is deemed to be replaced with "the preceding five years"; provided, however, that with regard to the application of these provisions to the deduction from the amount of income tax for tax year 1993, there is deemed to be no unused portion within the maximum creditable amount for national tax or unused portion within the maximum creditable amount for local taxes under Article 224, paragraph (1) of the New Order for Enforcement of the Income Tax Act, and no amount exceeding the credit limit under Article 225, paragraph (1) of the New Order for Enforcement of the Income Tax Act, for tax year 1989. machine translation, not official --- ## Cites - suppl-3632-362/art-7/par-1: 新所得税法施行令第二百二十四条第一項 → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-224/par-1 - suppl-3632-362/art-7/par-1: 第二百二十五条第一項 → 所得税法施行令 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06